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6 results for “depreciation”+ Section 142Aclear

Sorted by relevance

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Key Topics

Section 696Section 145(3)6Addition to Income6Section 142A3Section 2713Section 1443Section 143(3)3Section 234A3Section 69B3Penalty

KHANNA INFRABUILD PRIVATE LIMITED ,LUDHIANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-2, LUDHIANA, LUDHIANA

In the result, the ground of appeal is allowed

ITA 668/CHANDI/2023[2018-2019]Status: DisposedITAT Chandigarh28 Jun 2024AY 2018-2019

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR
Section 115BSection 145(3)Section 153ASection 35ASection 69

142A, without there being any incriminating material in hand as well. (ii) The Ld. CIT(A) has referred to some judgements at page 16, but all Such judgement are not applicable due to the recent judgement of the Supreme Court M/s AbhisarBuildwell Pvt. Ltd. as per copy placed at page 27 to 48 and which judgement has again been followed

3
Survey u/s 133A3
Unexplained Investment3

KHANNA INFRABUILD PRIVATE LIMITED 2000-1A, SUKHDEV NAGAR FEROZEPUR ROAD, LUDHIANA,LUDHIANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2 LUDHIANA, LUDHIANA

In the result, the ground of appeal is allowed

ITA 679/CHANDI/2023[2019-2020]Status: DisposedITAT Chandigarh28 Jun 2024AY 2019-2020

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR
Section 115BSection 145(3)Section 153ASection 35ASection 69

142A, without there being any incriminating material in hand as well. (ii) The Ld. CIT(A) has referred to some judgements at page 16, but all Such judgement are not applicable due to the recent judgement of the Supreme Court M/s AbhisarBuildwell Pvt. Ltd. as per copy placed at page 27 to 48 and which judgement has again been followed

KHANNA INFRABUILD PRIVATE LIMITED ,LUDHIANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-2 LUDHIANA, LUDHIANA

In the result, the ground of appeal is allowed

ITA 663/CHANDI/2023[2017-2018]Status: DisposedITAT Chandigarh28 Jun 2024AY 2017-2018

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR
Section 115BSection 145(3)Section 153ASection 35ASection 69

142A, without there being any incriminating material in hand as well. (ii) The Ld. CIT(A) has referred to some judgements at page 16, but all Such judgement are not applicable due to the recent judgement of the Supreme Court M/s AbhisarBuildwell Pvt. Ltd. as per copy placed at page 27 to 48 and which judgement has again been followed

M/S HOTEL OAK VALLEY RESIDENCY,CHAMBA vs. ITO, BANIKHET

In the result this appeal of the assessee stands partly allowed

ITA 772/CHANDI/2012[2007-08]Status: DisposedITAT Chandigarh27 Feb 2020AY 2007-08

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकरअपीलसं./Ita No. 772/Chd/2012 "नधा"रण वष" / Assessment Year : 2007-08

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Arvind Sudershan, JCIT DR
Section 142ASection 143(3)Section 144Section 234ASection 271Section 69Section 69B

section 142A of the Act. On the basis of the report of the valuer, the Assessing Officer ascertained the value of the hotel land and building and added the difference between the price as shown by the assessee to have paid for purchase of the property and Fair Market Value determined by the valuer. At the outset, Ld. Counsel

M/S OAK VALLEY RESIDENCY,DALHOUISE vs. ITO, DALHOUSIE AT, BANIKHET

In the result this appeal of the assessee stands partly allowed

ITA 496/CHANDI/2018[2007-08]Status: DisposedITAT Chandigarh27 Feb 2020AY 2007-08

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकरअपीलसं./Ita No. 772/Chd/2012 "नधा"रण वष" / Assessment Year : 2007-08

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Arvind Sudershan, JCIT DR
Section 142ASection 143(3)Section 144Section 234ASection 271Section 69Section 69B

section 142A of the Act. On the basis of the report of the valuer, the Assessing Officer ascertained the value of the hotel land and building and added the difference between the price as shown by the assessee to have paid for purchase of the property and Fair Market Value determined by the valuer. At the outset, Ld. Counsel

M/S OAK VALLEY RESIDENCY,DALHOUSIE vs. ITO, BANIKHET

In the result this appeal of the assessee stands partly allowed

ITA 485/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh27 Feb 2020AY 2008-09

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकरअपीलसं./Ita No. 772/Chd/2012 "नधा"रण वष" / Assessment Year : 2007-08

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Arvind Sudershan, JCIT DR
Section 142ASection 143(3)Section 144Section 234ASection 271Section 69Section 69B

section 142A of the Act. On the basis of the report of the valuer, the Assessing Officer ascertained the value of the hotel land and building and added the difference between the price as shown by the assessee to have paid for purchase of the property and Fair Market Value determined by the valuer. At the outset, Ld. Counsel